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Надіслати цю статтю ????????????????? ???????????? ????????? ????????????? ???????????? ????????????????????????????????????????? ?????????????????? ?? ?????? ????????????????? ???????????? ????????????????????? ????????????? ???????????????????????????? ??????????? ?????????????? ?????????
DOI: http://dx.doi.org/10.31548/zemleustriy2023.04.07
Анотація
? ??????????? ??? ????????????????????? ??????? ????? ?????????? ?????????????????? ?????????? ???????? ????????????????????????????????????????? ??????????????????. ??????? ? ?????????? ?? ??????????????????? ?????????????? ?????????????????? ?? ???????????????? ??????????????????, ? ?????????? ?????? ?? ????????'????????? ????????????? ???????????????? ???????-??????? ????????????????? ??????????. ??????????????????????? ?????????? ?????? ?? ????????????????? ????????????? ???????????, ????? ???????????? ??????????, ????? ?????????? ??? ????????? ???????-??????? ??????? ??????????????, ??????????? ?? ?????????????. ?????????????? ?????????? ?????????? ??????????, ??? ????????????????? ????????????? ?????????????????????? ??????. ????????????? ?? ?????????????????? ????????????? ????????????????? ?????????? ?????? ??????????? ??????? ?????????????????? ????????????? ?? ?????????????? ???????? ????????????????????????????. ? ??????? ?????????????????????? ???????????? ?????????????? ??????????????????? ?????????????? ?????????? ????????????? ????????????, ????????????? ?????????????? ????????????????? ?????????? ????????????? ???????????? ????????????????????????????????????????? ?????????????????? ?? ?????????????????? ???????? ?? ?????????????????? ???????????????? ????????????? ?? ?????? ????????????????? ???????????? ????????????????????? ????????????? ???????????????????????????? ??????????? ?????????????? ?????????. ??????????? ????????????? ???????????? ???????????????? ?? ?????????????????????? ?? ???????????????????? ??????????????????? ?? ?????????? ???????????????, ???????? ????? ?????????????????? 3 ?????????????? 2021 ???????? ?????????????????? ??????? ?????????????????? ?????????????? ??????????????????? ?????????????? ?????????? ????????????? ????????????? ?? ???????? 152?248,90 ?????????????. ????????????? ?????????????? ??????????????????? ?????????????? ?????????? ????? ???????? ?????????????????????????????????????? ????????? ?? 2022??2023 ???????? ????????????????1,0. ????????? ?????????, ?????????????? ????????????????? ????????????, ??? ??????? ????????????? ??????????????????? ?????????????? ?????????? ???????????? ?????????????????? ?????????? ???????? ????????????????????????????????????????? ??????????????????.
??????????? ????????: ????????????????? ???????????? ?????????, ??????????? ???????????, ???????????????????????????????????? ???????????, ???????????? ????????.
Ключові слова
Посилання
Perovych, L. M. (2014). Otsinka zemel??: [pidruchnyk]. [Land valuation: a textbook]. Kyiv: Agroosvita. 373.
Pankiv, Z., Yamelinets, T. (2021). Normatyvna hroshova otsinka zemel?? v Ukrayini: [navchal??nyy posibnyk]. [Normative monetary valuation of land in Ukraine: a educational manual]. Lviv: LNU named after Ivan Franko. 344.
Tretyak, A. M., Tretyak, V. M., Volska, A. O. (2022). Naukovi problemy metodyky normatyvnoyi hroshovoyi otsinky zemel??nykh dilyanok v Ukrayini. [Scientific problems of the methodology of normative monetary valuation of land plots in Ukraine]. Naukovi perspektyvy. 3 (21). 131-144. DOI: https://doi.org/10.52058/2708-7530-2022-3(21)-131-144
Tretyak, A. M. etc. (2022). Vyrobnycha perevirka metodychnykh pidkhodiv normatyvnoyi hroshovoyi otsinky sil??s??kohospodars??kykh zemel?? v Ukrayini. [Production verification of methodical approaches to normative monetary valuation of agricultural land in Ukraine]. Ahrosvit. 7-8. 3-9. DOI: https://doi.org/10.32702/2306-6792.2022.7-8.3
Pro otsinku zemel??: Zakon Ukrayiny. [On Land Appraisal: The Law of Ukraine]. (2004). Vidomosti Verkhovnoyi Rady Ukrayiny. Available at: http://zakon.rada.gov.ua/laws/show/1378-15#Text
Cabinet of Ministers of Ukraine (2021), Resolution "Methods of normative monetary evaluation of land areas". URL: https://zakon.rada.gov.ua/laws/show/1147-2021-%D0%BF#Text
Tax Code of Ukraine. Available at: https://zakon.rada.gov.ua/laws/%20show/2755-17#Text
Tax Service of Ukraine. Regarding the procedure for applying the normative monetary valuation of a unit of arable land in the region as a basis for taxation with land tax from August 30, 2023. Available at: https://tax.gov.ua/nove-pro-podatki--novini-/703800.html
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